MELDONA, SE, MM, Ak

The managerial accounting system has

three broad objectives:
1. To provide information for costing
out services, products, and other
objects of interest to management.
2. To provide information for
planning, controlling, evaluating,
and continuous improvement.
3. To provide information for decision
making.
Management Accounting
Information System
Collecting Special Reports
Measuring Product Costs
Storing Customer Costs
Analyzing Budgets
Reporting Performance Reports
Economic Managing Personal
Events Communication
Inputs Processes Outputs

Users
 Management Process

The Management Process is defined

by the following activities:
Planning requires setting
objectives and identifying
Planning methods to achieve those
objectives.

Controlling
Decision Making
 Management Process

The Management Process is defined

by the following activities:
Controlling is the
managerial activity of
monitoring a plan’s
Planning implementation and
taking corrective
Controlling action as needed.

Decision Making
 Management Process

 The Management Process is

defined by the following activities:
Planning Control is usually
achieved with the use
of feedback.
Controlling
Decision Making
Management Process
Feedback is information that can be
used to evaluate or correct the steps
being taken to implement a plan.
 Management Process

The Management Process is defined

by the following activities:
Planning Decision making
is the process of
Controlling choosing among
competing
alternatives.
Decision Making
 Akuntansi Keuangan

Tipe Akuntansi

Suatu tipe Informasi

Akuntansi Manajemen

Suatu tipe akuntansi

 Suatu tipe informasi kuantitatif yang
menggunakan uang sebagai satuan ukuran,
yang digunakan untuk membantu manajemen
dalam pelaksanaan pengelolaan perusahaan
 Informasi keuangan yang merupakan
keluaran yang dihasilkan oleh tipe akuntansi
manajemen, yang dimanfaatkan terutama
oleh pemakai intern organisasi
Perbedaan dapat dilihat dari sudut :
1. Dasar Pencatatan
2. Fokus Informasi
3. Lingkup informasi
4. Sifat laporan yang dihasilkan
5. Keterlibatan dalam perilaku manusia
6. Disiplin sumber yang melandasi
Kesamaan antara Akuntansi Manajemen
dan Akuntansi Keuangan :
1. Prinsip akuntansi yang lazim diterima baik
dalam akuntansi keuangan kemungkinan
besar juga merupakan prinsip pengukuran
yang relevan dalam akuntansi manajemen
2. Sama-sama menggunakan informasi
operasi yang sama
 Informasi
Kuantitatif
Informasi
Informasi
Non Kuantitatif

• Akuntansi manajemen dipandang sebagai suatu tipe

akuntansi yang merupakan suatu proses untuk
mengolah informasi keuangan untuk memenuhi
keperluan para manajer dalam perencanaan dan
pengendalian aktivitas organisasi.
 Informasi : Suatu fakta, data, pengamatan,
persepsi atau sesuatu yang lain yang
menambah pengetahuan.
 Guna Informasi : Untuk mengurangi

ketidakpastian dalam pengambilan keputusan

 Informasi yang dapat mengurangi

ketidakpastian  informasi kuantitatif !!

  Secara garis besar akuntansi dapat dibagi menjadi
dua tipe pokok; akuntansi keuangan dan akuntansi
manajemen. Akuntansi keuangan menghasilkan
informasi terutama untuk memenuhi kebutuhan
pihak luar, sedangkan akuntansi manajemen
menghasilkan informasi terutama
untuk memenuhi kebutuhan para manajer
dan berbagai jenjang organisasi.

 Karena perbedaan karakteristik pemakai

informasinya, akuntansi keuangan dan akuntansi
manajemen mempunyai perbedaan karaketeristik.
Informasi yang dihasilkan oleh akuntansi keuangan
mencakup perusahaan secara keseluruhan,
berorientasi pada masa lalu, mempunyai rentang
waktu yang kurang fleksibel, dibatasi oleh prinsip
akuntansi yang lazim, ringkas, teliti sama sekali tidak
menyangkut aspek perilaku manusia dalam
organisasi dan bersumber pada ilmu ekonomi.
15
1-konsep akuntansi biaya
 Akuntansi Manajemen
Tujuan informasi Membantu manajer
mengambil keputusan
untuk memenuhi tujuan
organisasi
Pemakai utama Manajer organisasi
Fokus dan Berorientasi masa depan
penekanan (anggaran untuk tahun
2006 disiapkan pada
tahun 2005)
Aturan Pengukuran dan laporan
pengukuran dan internal tidak harus dibuat
pelaporan sesuai dengan GAAP tetapi
didasarkan pada analisis
biaya-manfaat
1-konsep akuntansi biaya
Akuntansi Keuangan
Mengomunikasikan posisi
keuangan organisasi
kepada para investor,
bank, regulator, dan
pihak-pihak luar lainnya
Pemakai eksternal
Berorientasi masa lalu
(laporan mengenai kinerja
tahun 2005 disiapkan
pada tahun 2006)
Laporan keuangan harus
disajikan sesuai dengan
IFRS dan disahkan oleh
auditor eksternal yang
independen
16
 Akuntansi Manajemen Akuntansi Keuangan
Rentang waktu Bervariasi, mulai dari Laporan keuangan
dan jenis informasi per jam tahunan dan kuartalan,
laporan hingga 15-20 tahun, terutama mengenai
berupa laporan perusahaan secara
keuangan dan laporan keseluruhan
nonkeuangan mengenai
produk, departemen,
daerah, dan strategi
Implikasi Dirancang untu Terutama melaporkan
perilaku mempengaruhi perilaku kejadian-kejadian
manajer dan karyawan ekonomi tetapi juga
lainnya memepengaruhi
perilaku karena
kompensasi manajer
sering didasarkan pada
Sumber: Horngren (2008) hasil keuangan yang
17
1-konsep akuntansi biaya dilaporkan
 Dalam pengamilan keputusan investasi,
manajemen tidak hanya memerlukan
informasi apakah investasi mendatangkan
laba atau tidak.
 Lebih dari itu perlu informasi besarnya rate of

return dan payback period

 Informasi Kuantitatif
Rate of returnya  20%
Payback periodnya  5 tahun
 Informasi Non Kuantitatif
Rate of returnya  lumayan
Payback periodnya  tidak terlalu lama

? Informasi mana yang lebih meminimumkan

ketidakpastian di masa mendatang ?
 Accounting is a business language …!
 Sebagai suatu bahasa, akuntansi merupakan
alat untuk berpikir menajemen dalam bisnis
dan utnuk mengkomunikasikan pikiran-
pikiran bisnis manajemen kepada bawahan,
atasan, manajer lain dan kepada pihak luar
 Berpikir bisnis  berpikir secara ekonomis
dan rasional
 1880 - 1925 Most of the product-costing
and internal accounting procedures used in this
century were developed
 1925 Emphasis of inventory costing for external
reporting
 1950s/60s Effort to improve the managerial
usefulness of traditional cost systems
 1980s/90s Significant efforts have been made to
radically change the nature and practice of
management accounting
 E-Business
Service vs. Product Life Cycles
Manufacturing Firms
Time-Based
Competition
Emergence of New
Industries Change Information and
Communication
Global Competition Technology

Focus on the Customer Just-in-Time Inventory

Cross-Functional Teams Total Quality Management

Computer-Integrated Continuous Improvement

Manufacturing
 Receive
customer Complete products
orders. just in time to
ship customers.

Schedule
production.

Receive materials Complete parts

just in time for just in time for
production. assembly into products.
 Improved Zero production
plant layout defects

Reduced Flexible
setup time workforce

JIT purchasing
Fewer, but more ultrareliable suppliers.
Frequent JIT deliveries in small lots.
Defect-free supplier deliveries.
 Reduced Freed-up funds
inventory
costs

Greater
customer
satisfaction
Higher quality
products

More rapid
response to
Increased customer orders
throughput
 TQM improves productivity by encouraging the use of fact
and analysis for decision making and if properly implemented,
avoids counter-productive organizational infighting.

Continuous
Improvement
Systematic problem
solving using tools
such as benchmarking

is
A business process
is diagrammed
in detail. Anticipated results:
Process is simplified.
Process is completed
in less time.
Costs are reduced.
Opportunities for
errors are reduced.

Every step in The process is redesigned

the business to eliminate all
process must non-value-added activities
be justified.
Process Reengineering Total Quality
 Radically overhauls Management
existing processes.  Tweaks existing
 Likely to be imposed processes to realize
from above and to gradual
use outside improvements.
consultants.  Uses a team
approach involving
people who work
directly in the
process.
A constraint (also called a bottleneck) is anything that
prevents you from getting more of what you want.

The constraint in a system is determined

by the step that has the smallest capacity.
Only actions 2. Allow the weakest
link to set the tempo.
that strengthen
the weakest link
in the “chain”
improve the
process.
3. Focus on
1. Identify the improving the
weakest link. weakest link.

4. Recognize that the

weakest link
is no longer so.
 Increasing sophistication
in international markets.

Fewer tariffs, Improvements

quotas, and other Competition has in global
barriers become worldwide transportation
to free trade. systems.
in most industries.

An excellent management accounting system is needed

to succeed in today’s competitive global marketplace.
 In recent years, many dot.com
businesses failed that might have
benefited from the application of
managerial accounting tools:
◦ Cost concepts (Chapter 2)
◦ Cost estimation (Chapter 5)
◦ Cost-volume-profit (Chapter 6)
◦ Activity-based costing (Chapter 8)
◦ Budgeting (Chapter 9)
◦ Decision-making (Chapter 13)
◦ Capital budgeting (Chapter 14)
 Struktur umum dapat meliputi:
◦ CEO
 CFO
 Controller – bertanggung jawab atas akuntansi
manajemen dan keuangan
 Treasury
 Manajemen Risiko (Risk Management)
 Perpajakan (Taxation)
 Audit internal (Internal Audit)
 President

Line Function Staff Function

Production Vice Financial Vice

President President

Production
Controller Treasurer
Supervisor

Machining Assembly Internal Ta

Foreman Foreman
Cost Financial Systems
Audit x
 The chief managerial and financial accountant
responsibility for:
◦ Supervising accounting personnel
◦ Preparation of information and reports,
managerial and financial
◦ Analysis of accounting information
◦ Planning and decision making
 Responsible for raising capital and safeguarding
the organization’s assets.
◦ Supervises relationships with financial
institutions.
◦ Work with investors and potential
investors.
◦ Manages investments.
◦ Establishes credit policies.
◦ Manages insurance coverage
 Responsible for reviewing accounting procedures,
records, and reports in both the controller’s and
the treasurer’s area of responsibility.
◦ Expresses an opinion to top
management regarding the
effectiveness of the
organizations accounting
system.
 Empat standar etika untuk akuntan
manajemen sebagaimana dijabarkan oleh
Institute of Management Accountants:
◦ Kompetensi
◦ Kerahasiaan (Confidentiality)
◦ Integritas
◦ Objektivitas
The Institute of Management Accountant’s (IMA)
Standards of Ethical Conduct for Practitioners
of Management Accounting and Financial
Management have two major parts offering
guidelines for:
 Ethical behavior.
 Resolution for an ethical conflict.
 Follow applicable laws,
regulations and standards.

Maintain professional
competence.
Competence

Prepare complete and clear reports

after appropriate analysis.
 Do not disclose confidential
information unless legally obligated
to do so.

Do not use
confidential
information for
personal advantage. Confidentiality

Ensure that subordinates do not

disclose confidential information.
 Avoid conflicts of interest and
advise others of potential
conflicts.

Do not subvert
organization’s
legitimate objectives.
Integrity

Recognize and communicate

personal and professional limitations.
 Avoid activities that could affect
your ability to perform duties.

Refrain from Refuse gifts or

activities that favors that might
could discredit influence
the profession. Integrity behavior.

Communicate unfavorable as well

as favorable information.
 Communicate information fairly
and objectively.

Objectivity

Disclose all information that might

be useful to management.
 Follow established policies.
 For unresolved ethical conflicts:
◦ Discuss the conflict with immediate superior
or next highest uninvolved manager.
◦ Make reference to the Sarbanes-Oxley Act
passed by Congress in 2002 in part to give
legal protection to those reporting corporate
misconduct.
◦ If immediate superior is the CEO,
consider the board of directors or
the audit committee.
 Follow established policies.
 For unresolved ethical conflicts:
◦ Except where legally prescribed, maintain
confidentiality.
◦ Clarify issues in a confidential discussion
with an objective advisor.
◦ Consult an attorney as to legal
obligations.
◦ The last resort is to resign.
 CMA: One of the main purposes of the CMA was
to establish management accounting as a
recognized, professional discipline, separate
from the profession of public accounting.
 CPA: The responsibility of a CPA is to provide
assurance concerning the reliability of financial
statements.
 CIA: The focus of the CIA is to recognize
competency in internal auditing rather than
external auditing as with the CPA.
 The CMA

Four areas emphasized on the exam:

1) Economics, finance, and management
2) Financial accounting and reporting
3) Management report, analysis, and behavioral issues
4) Decision analysis and information systems